Exchange of Tax Information

Global Forum

The Global Forum has been the multilateral framework, within which work in the area transparency and exchange of information has been carried out by both OECD and non-OECD economies since 2000. 

Main achievements - The development of the standards of transparency and exchange of information through the publication of the Model Agreement on Exchange of Information on Tax Purposes in 2002, and the issuance of a paper setting out the standards for the maintenance of accounting records Enabling Effective Exchange of Information: Availability Standard and Reliability Standard developed in 2005.

See more information about Global Forum's background, membership, administration (the secretariat), peer view, rating, and automatic exchange of information for tax purposes: {Global Forum}

Update reports 

Panama has been removed from the list of committed jurisdictions.

See the update reports to the G20 finance ministers and central bank governors at {Read-1} and {Read-2}.